oh, with that foam rubber backing's flexibility and ability to absorb water, it is far easier to use Abralon and easier to get a smooth finish. But it is far more expensive than just use a damp sponge as backing to sandpaper.
Abralon does have a 4000 grit level that you can get with wet/dry sandpaper, but sandpaper has many grit levels you can't get in Abralon pads.
--------------------
"None are so blind as those who will not see."